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NEW QUESTION: 1
When developing a risk-based audit strategy, an IS auditor should conduct a risk assessment to ensure that:
A. a gap analysis is appropriate.
B. audit risks are considered.
C. controls needed to mitigate risks are in place.
D. vulnerabilities and threats are identified.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
In developing a risk-based audit strategy, it is critical that the risks and vulnerabilities be understood. This will determine the areas to be audited and the extent of coverage. Understanding whether appropriate controls required to mitigate risksare in place is a resultant effect of an audit. Audit risks are inherent aspects of auditing, are directly related to the audit process and are not relevant to the risk analysis of the environment to be audited. A gap analysis would normally be doneto compare the actual state to an expected or desirable state.

NEW QUESTION: 2
General Investments is considering the purchase of a significant stake in Pacific Computer Components (PCC). Although PCC has stable production output, the company is located in a developing country with an uncertain economic environment. Since the monetary environment is particularly worrisome. General has decided to approach the valuation of PCC from a free cash flow model using real growth rates. In real rate analysis, General uses a modified build-up method for calculating the required real return, specifically:
required real return = country real rate + industry adjustment +
company adjustment
Elias Sando, CFA, an analyst with General, estimates the following information for PCC:
Domestic inflation rate = 8.738%
Nominal growth rate = 12.000%
Real country return = 3.000%
Industry adjustmen = 3.000%
Company adjustment = 2.000%
Additionally, Exhibit 1 reports information from PCC's financial statements for the year just ended (stated in LC).

PCC generally maintains relatively constant proportions of equity and debt financing and is expected to do so going forward.
Sando has gathered information on earnings before interest, taxes, depreciation, and amortization (EBITDA) and is contemplating its direct use in another cash flow approach aimed at valuing PCC.
Consider the following two statements regarding EBITDA:
Statement 1: EBITDA is not a good proxy for free cash flow to the firm (FCFF) because it does not incorporate the importance of the depreciation tax shield nor does it reflect the investment in working capital or in fixed capital.
Statement 2: EBITDA is also a poor proxy for FCFE.
Under the assumption that PCC maintains relatively constant proportions of equity and debt financing, the most appropriate valuation model is the:
A. FCFE approach.
B. residual income approach.
C. FCFF approach.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Since the company's capital structure is reasonably stable and FCFE is positive, FCFE is a simpler approach to valuation than FCFF, EVA, or residual income, and is preferred in this case. (Study Session
11, LOS 41 .b and Study Session 12, 41.b)

NEW QUESTION: 3
In GETVPN, which key is used to secure the control plane?
A. Key Encryption Key (KEK).
B. Traffic Encryption Key (TEK)
C. content encryption key (CEK)
D. message encryption key (MEK)
Answer: A
Explanation:
GDOI introduces two different encryption keys. One key secures the GET VPN control plane; the other key secures the data traffic. The key used to secure the control plane is commonly called the Key Encryption Key (KEK), and the key used to encrypt data traffic is known as Traffic Encryption Key (TEK).
Reference. Group Encrypted Transport VPN (Get VPN) Design and Implementation Guide PDF

NEW QUESTION: 4
한 회사는 단일 가용 영역에서 Amazon EC2와 Amazon RDS 다중 AZ DB 인스턴스를 사용하는 상태 비 저장 2 계층을 설계했습니다. 새로운 회사 경영진은 애플리케이션의 가용성을 높이고자 합니다.
솔루션 설계자는 이 요구 사항을 충족하기 위해 무엇을 해야 합니까?
A. 다중 AZ EC2 Auto Scaling을 사용하도록 애플리케이션을 구성하고 Application Load Balancer를 생성합니다.
B. 수신 요청을 처리하고 다중 AZ Application Load Balancer를 생성하도록 Amazon Route 53 규칙을 구성합니다.
C. Amazon Route 53 지연 시간 기반 라우팅을 사용하여 애플리케이션에 요청을 공급하도록 애플리케이션을 구성합니다.
D. EC2 인스턴스의 스냅 샷을 생성하고 다른 AWS 리전으로 보내도록 애플리케이션을 구성합니다.
Answer: B